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California Tax Research

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RECENT ARTICLES

IRS Provides Broad Extension to July 15, 2020

The IRS has issued Notice 2020-23 which effectively extends about 300 deadlines in connection with taxpayer filings, elections, payments and ...

Service Provides COVID-19 Relief to Section 1031 Tax Deferred Exchanges (Notice 2020-23)

Summary Section 1031 exchange agreements with intermediaries affected by COVID-19 may wish to insert the following language: Limited Force Majeure ...

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